解释trial balance什么意思
trial balance[英][ˈtraiəl ˈbæləns][美][ˈtraɪəl ˈbæləns]n.试算表; ；试算平衡表；电子表格例句:1.Account balance trial balance preview before posting. 过账前会计科目结算及试算表预览。2.To prepare trial balance and financial reports. 编制试算平衡表和财务报告.3.Prepare trial balance and management account. 准备试算表和管理帐户。4.Prepare trial balance and financial reports. 准备试算表和财务报表。5.Errors not affecting the trial balance agreement. 错误更正:不会影响试算表的平衡。
trial balance是什么意思
trial balance
英[ˈtraiəl ˈbæləns] 美[ˈtraɪəl ˈbæləns]
n. 试算表;
[例句]The trial balance can prove the equality of debit and credit balances in the ledger accounts.
试算表能证明分类账帐户的借方余额和贷方余额是否相等。
试算平衡表是定期地加计分类账各账户的借贷方发生及余额的合计数，用以检查借贷方是否平衡暨账户记录有无错误的一种表式。
会计学中,记账程序的第四步,该表是一列有总分类帐中所有账户及其余额的简单表格, 这份表格有助于检查记录的准确性和编制财务报表.该表通常设有“账户名称”栏和“期初余额”、 “本期发生额”、“期末余额”三个金额栏。通过总分类账户本期发生额和余额对照表，除可验算全部总分类账户发生额及期末余额是否平衡外，还可一般地了解该期间经济活动和预算执行的概况；另外，该表提供的数据通过必要的计算和调整，也可作为编制会计报表的重要依据。
trial balance在会计里是什么意思？
trial balance 试算平衡表
试算平衡表是定期地加计分类账各账户的借贷方发生及余额的合计数，用以检查借贷方是否平衡暨账户记录有无错误的一种表式。
英[ˈtraiəl ˈbæləns]
美[ˈtraɪəl ˈbæləns]
n. 试算平衡表
[例句]The preparation of a trial balance can not prove that transactions have been correctly recorded in the proper accounts.
试算表不能证明经济业务已被正确地记入适当的账户。
会计中的Trial Balance是什么?
In bookkeeping
the trial balance is a worksheet wherein all the balances of each ledger are entered in o columns
namely debit and credit. Trial balance is prepared in each financial period as a summary of the closing of the previous ledger. The total of the debit side should always be equal to the total of the credit side which proves the arithmetic accuracy of the ledger entry. Often credits will be represented as a negative leading the total of the trial balance to be 0. So the trial balance is also a tool to detect any errors which may have occurred during the double-entry system of the ledger. However
a balanced trial balance does not necessarily guarantee that there is no error. For example
a traction could have been removed from the ledger account
a journal entry might have been posted in the wrong ledger
or debit and credit entries could have been trposed: One feature of the double entry system that often confuses users
is that the terms 'credit' and 'debit' are used in the opposite way to the perspective taken
e.g.
in typical bank account statements. Mistakes due to such misunderstandings are not apparent in the trial balance.
trial balance里哪一些该放debit side哪一些又该放credit side呢？求大神们解开我的疑惑
trial balance 的中文译名是试算表，是做完T-account (复式记帐)之后所做的，Trial Balance 的内容是包括一切之前所做T-account 的项目，并按其T-accout 中的余额及Debit Credit (借项及贷项)放入Trial balance 之内，当入完所有item 之后，便分别将当中的debit 及credit 两项各自相加，这就是预备trial balance 的过程。事实上，trial balance是协助找出当中有没有错误入帐，所以trial balance 是在制作Ine statement/Trading
Profit and loss accout(购销损益帐) 及 balance Sheet(资产负债表)之前做的。
参考: 中五Account 书
trial balance是什么意思
trial balance
英 [ˈtraiəl ˈbæləns]
美 [ˈtraɪəl ˈbæləns]
n. 试算表
双语例句
1. We could easily develop a trial balance by posting our transactionsdirectly into
the ledger journal altogether.
实际上,我们可以轻松地通过张贴我们的交易直接进入总帐,然后将它们一起交,而使他们平衡.
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2. A suspense accountan account showing a balance equal to the difference in the trial balance
totals.
如试算表之总额不相同,将借方与贷方差异的馀额记入暂记帐户内.
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3. If the trial were evenly poised the
newspapers might tip the balance against
them.
如果选拔赛双方打平，报界可能会使形势朝着不利于他们的方向倾斜。
来自柯林斯例句
4. However, field balance is an
iterative process of adding trial weight and
adjusting weight.
然而现场动平衡是一种试重和加重的反复调整过程,需要频繁启停机.
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5. Look for the media trial, public
opinion and of justice between the point of balance.
寻找媒介审判 、 舆论监督和司法公正之间的平衡点.
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